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O'HARE v. C. I. R.

No. 234, Docket 80-4103.

641 F.2d 83 (1981)

William J. O'HARE and Patricia E. O'Hare, Appellants, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Second Circuit.

Decided February 24, 1981.

Attorney(s) appearing for the Case

Mickey A. Steiman, Poughkeepsie, N. Y. (William J. O'Hare, Poughkeepsie, N. Y., of counsel), for appellants.

William A. Friedlander, Tax Div., Dept. of Justice, Washington, D. C. (M. Carr Ferguson, Asst. Atty. Gen., Michael L. Paup, Richard Farber, Tax Div., Dept. of Justice, Washington, D. C., of counsel), for appellee.

Before FRIENDLY, MANSFIELD and MESKILL, Circuit Judges.

MESKILL, Circuit Judge:

William and Patricia O'Hare appeal a decision of the United States Tax Court, Quealy, J., upholding a deficiency assessment of $10,131 for the taxable year 1974.1 The sole question on this appeal is whether $40,000 received in connection with the sale of certain property should be taxed as ordinary income or long term capital gain. The Tax Court determined that under the...

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